1.6.1 Total positive personal income – fishing and child day care centres in ones own home

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Under this item, you must enter calculated personal income from businesses in "Fishing" and "Child day care centres in ones own home " specified in form RF-1224. The amount can also be transferd from post 119 in RF-1213 Fishing.

You must also enter calculated personal income from received proceeds from fishing and hunting at sea in form RF-1213. Calculated personal income of the remaining income upon the cessation of trading within "fishing" and "child day care centres in ones own home " from forms RF-1219 and RF-1084 must also be entered under this item.

Does this item concern me?

This item concerns everyone who:

run a business as a fisherman and who has calculated personal income,

runs a business as a fisherman and who has calculated personal income which is distributed between spouses,

has received a share of the proceeds from fishing or carried on fishing or hunting at sea or along the coast. This assumes an average of at least 130 days' participation per year. "RF-1213 Fiske" (Fishing - in Norwegian only),

runs a child day care centre in their own home and who has calculated personal income,

runs a child day care centre in their own home and who has calculated personal income which is distributed between spouses,

has ceased running a business within fishing or a child day care centre and has a profit which is taxed over several years using "RF-1219 Gevinst- og tapskonto" (Profit and loss account – in Norwegian only),

has ceased running a business within fishing or a child day care centre and has a negative balance in "RF-1084 Avskrivning" (Depreciation – in Norwegian only) in balance groups a, c, d and/or j, which is recognised as income with a percentage share corresponding to the maximum depreciation rate each year.

How do I enter this in my tax return?

I run a business in fishing and/or a child day care centre in my own home (RF-1224)

Under this item, you must enter the amount from item 1.35 in form RF-1224E Personal income. When you submit electronically, the amount under item 1.6.1 will be automatically transferred from form RF-1224.

Distributing between spouses

Personal income must be distributed between spouses based on work input. Item 1.10 must then be completed for both spouses. If the spouses run separate businesses which cannot use the same form, each spouse must submit their own form (RF-1224).

I have to submit form RF-1219 Gevinst- og tapskonto (Profit and loss account – in Norwegian only)

If you have ceased trading and have a profit which is taxable, you must enter the amount from item 15b in form RF-1219. When you submit electronically, the amount under item 1.6.1 will be automatically transferred from form RF-1219.

I have to submit RF-1084 Avskrivning (Depreciation – in Norwegian only)

If you have ceased running a business and have a negative balance, you must enter the amount from item 110a in form RF-1084. When you submit electronically, the amount under item 1.6.1 will be automatically transferred from form RF-1084.

Received share of proceeds and/or worked entirely at sea or along the coast (RF-1213)

Under this item, you enter the amount from item 119 in form RF-1213 Fiske (Fishin - in Norwegian only). When you submit electronically, the amount under item 1.6.1 will be automatically transferred from form RF-1213.